March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194LB : Income by way of interest from infrastructure debt fund

194LB. Where any income by way of interest is payable to a non-resident, not being a company, or to a foreign company, by an infrastructure debt fund referred to in […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194LA : Payment of compensation on acquisition of certain immovable property

194LA. Any person responsible for paying to a resident any sum, being in the nature of compensation or the enhanced compensation or the consideration or the enhanced consideration on account […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194L : Payment of compensation on acquisition of capital asset

194L. [Omitted by the Finance Act, 2016, w.e.f. 1-6-2016.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194K : Income in respect of units

194K. [Omitted by the Finance Act, 2016, w.e.f. 1-6-2016.]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194J : Fees for professional or technical services

194J. (1) Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any sum by way of— (a) fees for professional […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194IC : Payment under specified agreement

194-IC. Notwithstanding anything contained in section 194-IA, any person responsible for paying to a resident any sum by way of consideration, not being consideration in kind, under the agreement referred […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194IB : Payment of rent by certain individuals or Hindu undivided family

194-IB. (1) Any person, being an individual or a Hindu undivided family (other than those referred to in the second proviso to section 194-I), responsible for paying to a resident […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194IA : Payment on transfer of certain immovable property other than agricultural land

194-IA. (1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 194-I : Rent

194-I. Any person, not being an individual or a Hindu undivided family, who is responsible for paying to a resident any income by way of rent, shall, at the time […]
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